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2020 (4) TMI 471 - AT - Central ExciseRefund of CENVAT Credit - refund rejected on the ground of time limitation and unjust enrichment - goods supplied to navy in terms of N/N. 64/95-CE dated 16.03.1995 - wrongful reversal of credit as per under Rule 6 (3A) of CCR - whether the wrong reversal of amount in the cenvat credit account by the appellant would amount to payment of duty to the Government? - HELD THAT:- The Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, TIRUPATI VERSUS M/S SNJ SUGARS AND PRODUCTS LTD. [2018 (3) TMI 345 - CESTAT HYDERABAD] where it was held that the amount paid by respondent being an amount and does not amount to duty, the provisions of Section 11B of the Central Excise Act, 1944, would not get attracted to such refund claims, and the bar of unjust enrichment will not apply, as the said provisions of Section 11B of Central Excise Act, will apply to refund is a duty. The rejection of refund on the ground of time bar cannot sustain - The Commissioner (Appals) has remanded to look into the issue of unjust enrichment. The appellant has to establish that the duty burden has not been passed on to another in the remand proceedings ordered by the Commissioner (Appeals) - appeal allowed in part and part matter on remand.
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